MUNICIPALITY OF THE COUNTY OF PICTOU TAX EXEMPTION & TAX REDUCTION POLICY
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1 POLICY # MUNICIPALITY OF THE COUNTY OF PICTOU TAX EXEMPTION & TAX REDUCTION POLICY 1. This Policy shall be known as the Tax Exemption & Tax Reduction Policy. 2. This Policy shall apply to the properties listed in Schedules A and B and C commencing April 1, Pursuant to section 71(1) of the Municipal Government Act, the properties listed in Schedule A to this Policy shall be, subject to sections 4 and 9 of this Policy, exempt from real property taxation. 4. The tax exemption provided in section 3 shall apply to general tax only and shall only apply to the portion of the property specified in Schedule A. 5. Pursuant to section 71(2) of the Municipal Government Act, the real property tax payable with respect to the properties listed in Schedule B to this Policy shall be, subject to sections 6 and 9 of this Policy, reduced to the tax that would otherwise be payable if the property were residential property, inclusive of area rates. 6. The tax reduction provided in Section 5 shall apply only to that portion of the property specified in Schedule B. 7. Pursuant to section 71(1) of the Municipal Government Act, the properties listed in Schedule C to this Policy shall be, subject to sections 8 and 9 of this Policy, exempt from real property taxation. 8. The tax exemption provided in section 7 shall only apply to general taxes and shall only apply to the portion of the property specified in Schedule C, exclusive of sewer user charges and fire rates. 9. When a property listed in Schedule A, B, or C ceases to be owned or occupied by the indicated in the schedule, or if the property ceases to be occupied for the purpose, which pursuant to section 71(1) and 71(2) of the Municipal Government Act enabled the Municipality of the County of Pictou to include the property in this Policy, the tax exemption or reduction shall cease and the (s) of the property shall immediately be liable for the normal real property tax on such property for the portion of the taxation year then unexpired.
2 SCHEDULE A AAN OWNER PROPERTY Camp Geddie & Trustees Board of the Presbyterian Church in Canada Trustees Kenzieville District Community Trustees Barney s River Station Piedmont Valley Merigomish & Area Recreation & Social Merigomish & District Fire Department 3555 & 3581 Shore Rd., Merigomish, and at Lower Barney s River No. 4 Highway, Kenzieville No. 4 Highway, Barney s River 1419 Piedmont Valley Road, Piedmont 1682 Shore Road, Merigomish 3414 Shore Road, Lower Barney s River Marshy Hope No. 104 Highway, Marshy Hope Roman Catholic Episcopal Corporation Presbyterian Congregation of Barney s River & Marshy Hope Trustees Board of the Presbyterian Church in Canada Trustees St. Paul s Presbyterian Church Trustees Kenzieville Cemetery 4699 Shore Road, Lismore & 15 Lighthouse, Ponds No. 4 Highway, Barney s River Land & Buildings at 3581 Shore Road, Ponds 2264 Shore Road, Merigomish Kenzieville EXTENT OF APPLICATION the Ponds, Merigomish of the Kenzieville of the Barney s River of the Piedmont of the Merigomish of the Lower Barney s River of the Marshy Hope of the Lismore & Ponds Barney s River of the Ponds of the Merigomish of the Kenzieville of the CHARITABLE #
3 Trustees Little Harbour Community Centre Sinclair s Island Fishermen s Society Royal Canadian Naval Adm. Murray Bch Pictou Co. Volunteer Ground Search & Rescue Little Harbour Fire Department Pictou Island Community 4892 Little Hbr. Rd., Little Harbour Chance Harbour and Sinclair s Island Pictou Landing 8333 Pictou Landing Road, Little Harbour 8328 Pictou Landing Road, Little Harbour 781, 785 & 1380 Pictou Island Road & 53 Wharf Road, Pictou Island Pictou Island 819 Pictou Island Road, Pictou Island Harbour Authority of Pictou Island Little Entrance Fisherman s Wharf Society Trustees Caribou River Trustees Bayview Riverview Home Corporation Trustees Melville- Seafoam Community 53 Wharf Road & Pictou Island Road, Pictou Island 125 Simpson Rd., Braeshore & Simpson Rd., Caribou 5725 No. 6 Highway, Caribou River Bayview Road, Bayview 4933 River Road, Three Brooks 3629 No. 6 Highway, Seafoam lands & bldgs. at Little Harbour of the Chance Harbour and Sinclair s Island of the Pictou Landing of the Little Harbour of the Little Harbour of the Pictou Island of the Pictou Island of the The whole of lands & buildings at Pictou Island of the The whole of lands & buildings at Braeshore & Caribou of the Caribou River of the Bayview of the Three Brooks of the Seafoam of the
4 River 4-H 309 Hedgeville Road, Hedgeville Toney River River & Area Recreation & Development Assoc Presbyterian Church Manse of Canada United Church Manse of Canada River Voluntary Fire Department (1996) Friends of the River Library Society Elmfied Community West Branch Trustees Meadowville Presbyterian Church of Canada Manse Trustees of the Durham Presbyterian Church 4854 No. 6 Highway, Toney River 2582 River Station Road, River 15 River Road, River 20 River Road, River Mountain Road, River 2725 River Station Road, River 446 Millsville Road, Elmfield 31 West Branch Road, West Branch 2015 Black River Road, Meadowville 1159 Campbell Hill Road, Scotsburn 721 No. 376 Highway, Durham Durham 984 No. 376 Highway, Durham Hedgeville of the Toney River of the Elmfield of the West Branch of the Meadowville of the Scotsburn of the Durham of the Durham of the 4
5 Scotsburn Recreation Lyon s Brook Trustees Union Centre Community Station Road Recreation Centre Middle River Trustees Salem Athletice Durham Community Millbrook Community David Lees (Leased to Lansdowne Outdoor Rec. & Development Assoc Watervale Snowmobile Recreation West River Fire Department Abercrombie Community Centre Westville Road Youth NS Society for the Prevention of Cruelty Pictou Co. Branch 4136 & 4116 Scotsburn Road 2399 No. 376 Highway, Lyon s Brook 1 Salter Rd., Union Centre 49 Sylvester Rd., Sylvester 72 E Fraser Cross Road, Rocklin 109 Salem Loop, Salem 4479 West River East Side Road, Durham 1731 Millbrook Rd., Millbrook 1480 Gairloch Road, Lansdowne & lands at New Lairg, Lansdowne 118 Cove Road, Watervale Gates Road, Central West River 1571 & 1589 Granton Abercrombie Road, Abercrombie Westville Road 3504 Granton Abercrombie Road, Granton Scotsburn of the Lyon s Brook of the Union Centre of the Sylvester of the Rocklin of the Salem of the Durham of the Millbrook of the Lansdowne of the Watervale of the Central West River of the Abercrombie of the Westville Rd. of the Granton of the R
6 Linacy Community Their Light Shall Always Shine Memorial Park Society Trustees Priestville Community Improvement Project Churchville Plymouth Community & Recreation Riverton Community Town of New Glasgow Lorne Community Hopewell Recreation Eureka Community & Recreation District 13 Recreation & Planning Commission MacPherson s Mills Freedom Bible Church Trustees Sutherland s River & District Presbyterian Church of Canada 6735, No. 4 Highway, Linacy Walkerville Road, Priestville Walkerville Road, Priestville 1054 Irish Mtn. Rd. Churchville 2340 River Road, Plymouth 5678 Stellarton Trafalgar Road, Riverton 3720 East River East Side Road, Churchville 847 Lorne Station Road, Lorne Elgin Road & Stellarton Trafalgar Road, Hopewell Ash Street, Eureka 31 New Row, Arena Road & Marsh Road, 49 Grist Mill Loop, MacPherson s Mills 1121 Road, Sutherland s River 1458 Road, Sutherland s River 757 Marsh Road, Linacy of the Priestville of the Priestville of the lands & bldgs. at Churchville of the Plymouth of the Riverton of the Churchville of the Lorne of the Hopewell of the Eureka of the of the MacPherson s Mills of the Sutherland s River of the Sutherland s River of the of the RR0001 6
7 Trustees of Union Presbyterian Church & District War Veteran s Trustees Dist. 17 & Area Recreation Springville Presbyterian Church MacLellan s Brook & Area Community Garden of Eden Trustees MacLellan s Brook Community East River St. Mary s Trustees Bridgeville Community Rocky Mountain Trustees Glencoe Trustees Knox Presbyterian Church Pictou County Snowmobile Sunny Brae War Memorial Society 745 Marsh Road, Road, Simpson Road, French River 2560 East River East Side Road, Springville 2271 Brookville Rd., MacLellan s Brook 28 Garden of Eden Church Loop, Garden of Eden Brookville Road, MacLellan s Brook Land & Buildings at 822 Sherbrooke Road, East River St. Mary s 21 Elgin Road, Bridgeville 1935 Sherbrooke Road, Rocky Mountain 957 East River East Side Road, Glencoe 1684 Tower Road & Sherbrooke Road, Blue Mountain 944 Brookville Road, Brookville 2382 East River West Side Road, Sunny Brae of the of the French River of the Springville of the MacLellan s Brook of the Garden of Eden of the MacLellan s Brook of the East River St. Mary s of the Bridgeville of the Rockey Mountain of the Glencoe of the Blue Mountain of the Brookville of the Sunny Brae of the
8 East River Valley Recreation Pictou County Snowmobile 2770 East River East Side Road, Springville Brookville Road, Brookville Springville of the Brookville of the SCHEDULE B AAN OWNER PROPERTY Moore Lodge IOOF Road, Trustees of Rebekah Lodge No East River West Side Road, Sunny Brae Trustees IOOF 2488 East River East Side Road, Springville River Lions 2724 West Branch Road, River IOOF 2747 River Station Road, River EXTENT OF APPLICATION of the Sunny Brae of the Springville of the CHARITABLE # SCHEDULE C AAN OWNER PROPERTY Pictou County Wellness Centre 2756 Westville Road, Building Authority Westville Road Incorporated EXTENT OF APPLICATION Westville Road of the CHARITABLE # 8
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